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Justices Anita Sumanth and Mummineni Sudheer Kumar stated that the original order of assessment is wholly silent in regard to the claim under Section 80HHC. Normally, when an order of assessment is passed under Section 143(3) of the Act, there is a presumption that the issues raised for consideration in the return of income have been duly taken note of by the Assessing Officer.
by Sekar Reporter · Published December 18, 2025
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